@inbook{25528, abstract = {{Developing effective business models is a complex process for a company where several tasks (e.g., conduct customer interviews) need to be accomplished, and decisions (e.g., advertisement as a revenue stream) must be made. Here, domain experts can guide the choices of tasks and decisions with their knowledge. Nevertheless, this knowledge needs to match the situation of the company (e.g., financial resources) and the application domain of the product/service (e.g., mobile app) to reduce the risk of developing ineffective business models with low market penetration. This is not covered by one-size-fits-all development methods without tailoring before the enaction. Therefore, we conduct a design science study to create a situation-specific development approach for business models. Based on situational method engineering and our previous work in storing knowledge of methods and models in distinct repositories, this paper shows the situation-specific composition and enaction of business model development methods. First, the method engineer composes the development method out of both repositories based on the situational context. Second, the business developer enacts the method and develops the business model. We implement the approach in a tool and evaluate it with a industrial case study on mobile apps.}}, author = {{Gottschalk, Sebastian and Yigitbas, Enes and Nowosad, Alexander and Engels, Gregor}}, booktitle = {{Product-focused Software Process Improvement}}, keywords = {{Business Model Development, Situational Method Engineering, Lean Development, Kanban Boards, Canvas Models}}, location = {{Turin}}, publisher = {{Springer}}, title = {{{Situation- and Domain-specific Composition and Enactment of Business Model Development Methods}}}, year = {{2021}}, } @inbook{29720, author = {{Passey, Don and Brinda, Torsten and Cornu, Bernard and Holvikivi, Jaana and Lewin, Cathy and Magenheim, Johannes and Morel, Raymond and Osorio, Javier and Tatnall, Arthur and Thompson, Barrie and Webb, Mary}}, booktitle = {{Advancing Research in Information and Communication Technology}}, editor = {{Goedicke, Michael and Neuhold, Erich and Rannenberg, Kai}}, isbn = {{978-3-030-81700-8}}, issn = {{1868-422X}}, keywords = {{Educational technologies, Education and technologies, Digital technologies and education, Information technologies, Communication technologies, Educational technologies and research, Educational technologies and pedagogical practices, Educational technologies and policy, Educational management and technologies, Professional development and educational technologies}}, pages = {{129--152}}, publisher = {{Springer, Cham}}, title = {{{Computers and Education – Recognising Opportunities and Managing Challenges}}}, doi = {{10.1007/978-3-030-81701-5_5}}, volume = {{AICT-600}}, year = {{2021}}, } @inbook{35464, abstract = {{The digital transformation of organizations in the industrial sector is primarily driven by the opportunity to increase productivity while simultaneously reducing costs through integration into a cyber-physical system. One way to fully tap the potential of a cyber-physical system is the concept of the digital twin, i.e., the real-time digital representation of machines and resources involved – including human resources. The vision of representing humans by digital twins primarily aims at increasing economic benefits. The digital twin of a human, however, cannot be designed in a similar way to that of a machine. The human digital twin shall rather enable humans to act within the cyber-physical system. It therefore offers humans a power of control and the opportunity to provide feedback. The concept of the digital twin is still in its infancy and raises many questions in particular from an educational perspective. The contribution aims at answering the following questions and refers to the example of team learning: Which and how much data should and may the digital twin contain in order to support humans in their learning? To what extent will humans be able to control and design their own learning? How may skills, experiences, and social interactions of humans be represented in the digital twin; their growth and further development, respectively? With cyber-physical systems transcending corporate, national, and legal boundaries, what learning culture will be the frame of reference for the involved organizations?}}, author = {{Berisha-Gawlowski, Angelina and Caruso, Carina and Harteis, Christian}}, booktitle = {{Digital Transformation of Learning Organizations }}, editor = {{Ifenthaler, Dirk and Hofhues, Sandra and Egloffstein, Marc and Helbig, Christian}}, isbn = {{978-3-030-55877-2}}, keywords = {{Digital twin, Learning organization, Change, Team learning, Professional development}}, pages = {{ 95–114}}, publisher = {{Springer}}, title = {{{The Concept of a Digital Twin and Its Potential for Learning Organizations}}}, doi = {{10.1007/978-3-030-55878-9_6}}, year = {{2021}}, } @inproceedings{24080, abstract = {{Challenges of the development of mechatronic systems and corresponding production systems have increased steadily. Changes are primarily due to increased product complexity and the connection to the internet of things and services, enabling Cyber-Physical Systems (CPS) and Cyber-Physical Production Systems (CPPS). Major innovations of the revised VDI guideline 2206 for developing mechatronic systems are systems thinking as a core element and six checkpoints for structuring deliverables along the V-Model. These checkpoints serve for orientation in result progress and thus enable a structured and complete development process. However, tasks and checkpoints of the new guideline focus on the product development itself without integrating the development of related CPPS, enabling optimization simultaneously to system development. Implications are derived by a three-step analysis. The paper at hand contributes fundamental extensions of the checkpoint questions regarding integrated CPPS development. These questions provide methodical support for system developers of CPPS for CPS by enabling the project manager to check the status, schedule further development steps and evaluate the maturity of the whole, integrated development.}}, author = {{Gräßler, Iris and Wiechel, Dominik and Roesmann, Daniel and Thiele, Henrik}}, booktitle = {{Procedia CIRP}}, issn = {{2212-8271}}, keywords = {{Cyber-Physical Production System (CPPS), V-Model, Product System Development, Integrated Development, VDI 2206}}, pages = {{253--258}}, title = {{{V-model based development of cyber-physical systems and cyber-physical production systems}}}, doi = {{10.1016/j.procir.2021.05.119}}, year = {{2021}}, } @article{44896, abstract = {{This study uniquely employs a fuzzy-set qualitative comparative analysis (fsQCA) technique to account for complex relationships in consumption. The fsQCA technique assumes that relationships are based on a set–subset relationship. This assumption is fundamental when decision-makers are affected by information asymmetry and are, thus, required to jointly evaluate the credibility and reliability of a range of external signals. This issue also affects consumers in markets for cultural goods, where the quality of products is not known with certainty in advance of the purchase decision. Our study uses fsQCA to establish the effect of different quality signals on consumption in the US market for video game software. Our results show that reviews from professional critics alongside brand extension and multi-platform release strategies act as signals of product quality and, therefore, lead to high sales performance.}}, author = {{Kaimann, Daniel and Cox, Joe}}, issn = {{2071-1050}}, journal = {{Sustainability}}, keywords = {{Management, Monitoring, Policy and Law, Renewable Energy, Sustainability and the Environment, Geography, Planning and Development}}, number = {{23}}, publisher = {{MDPI AG}}, title = {{{A Comparative Analysis of Consumption: Evidence from a Cultural Goods Market}}}, doi = {{10.3390/su132313275}}, volume = {{13}}, year = {{2021}}, } @article{24973, abstract = {{Die Frage, wie sich die Weiterentwicklung der Lehre an Hochschulen systematisch verankern lässt, erfährt mit dem Auslaufen von Förderprogrammen wie dem QPL erneute Aufmerksamkeit. Bislang fehlt es an einer kontextspezifischen Theorie, die lehrbezogenen Wandel an Hochschulen analysier- und gestaltbar macht. In jedem Fall sind Change-Konzepte aus dem betriebswirtschaftlichen Bereich nur sehr beschränkt auf Hochschulen übertragbar. Demgegenüber gibt neuere Forschung Hinweise darauf, welche Kernkategorien eine hochschulspezifische Change- Theorie umfassen könnte. Darauf aufbauend schlägt der Beitrag zwei Konzepte als Kernkategorien einer Theorie lehrbezogenen Wandels an Hochschulen vor. }}, author = {{Jenert, Tobias}}, journal = {{Zeitschrift für Hochschulentwicklung}}, keywords = {{educational development, change management, educational innovation}}, number = {{4}}, pages = {{204--222.}}, title = {{{Überlegungen auf dem Weg zu einer Theorie lehrbezogenen Wandels an Hochschulen}}}, doi = {{10.3217/zfhe-15-04/12 }}, volume = {{15}}, year = {{2020}}, } @article{11946, abstract = {{Literature reviews (LRs) play an important role in the development of domain knowledge in all fields. Yet, we observe a lack of insights into the activities with which LRs actually develop knowledge. To address this important gap, we (1) derive knowledge building activities from the extant literature on LRs, (2) suggest a knowledge-based typology of LRs that complements existing typologies, and (3) apply the suggested typology in an empirical study that explores how LRs with different goals and methodologies have contributed to knowledge development. The analysis of 240 LRs published in 40 renowned IS journals between 2000 and 2014 allows us to draw a detailed picture of knowledge development achieved by one of the most important genres in the IS field. An overarching contribution of our work is to unify extant conceptualizations of LRs by clarifying and illustrating how LRs apply different methodologies in a range of knowledge building activities to achieve their goals with respect to theory.}}, author = {{Schryen, Guido and Wagner, Gerit and Benlian, Alexander and Paré, Guy}}, issn = {{ 1529-3181}}, journal = {{Communications of the AIS}}, keywords = {{Literature review, knowledge development, knowledge building activities, knowledge-based typology, information systems research}}, pages = {{134--186}}, title = {{{A Knowledge Development Perspective on Literature Reviews: Validation of a New Typology in the IS Field}}}, doi = {{10.17705/1CAIS.04607}}, volume = {{46}}, year = {{2020}}, } @article{35301, abstract = {{Ausgehend von Ergebnissen zur Mediennutzung und Ausführungen zur Medienkompetenz fokussiert der Beitrag digitale Praktiken im Religionsunterricht. Zur Analyse der mit der Digitalisierung verbundenen Transformation digitaler Praktiken wird die Akteur-Netzwerk-Theorie dargestellt sowie die Begriffe Digitalisierung und Digitalität definiert. Anhand einer Vignette (dichte Beschreibung) wird der Frage nachgegangen, wie sich Lehrkräfte auf Herausforderungen von Digitalität einlassen (können), inwiefern sie digitale Praktiken eröffnen und inwiefern diese mit traditionellen Praktiken verbunden sind.}}, author = {{Caruso, Carina and Reis, Oliver}}, journal = {{ Österreichische Religionspädagogische Forum}}, keywords = {{Digitale Praktiken, Digitalisierung, Medienkompetenz, Professionalisierung, Religionsunterricht / digital practices, digitization, digital literacy, teachers' professional development, religious education}}, number = {{1}}, pages = {{212–234}}, publisher = {{Universitätsbibliothek Graz}}, title = {{{„Sie sind doch eine Medienklasse!“}}}, doi = {{10.25364/10.28:2020.1.12}}, volume = {{28}}, year = {{2020}}, } @article{35313, abstract = {{The article discusses the explanatory power of conceptual change for research on workplace learning in digitalized workplaces. Interestingly, research on conceptual change is well-established within the area of science education but widely neglected within the broad area of workplace learning research. Digitalization of work establishes new quality of tasks and tools by integrating workers and machines into digital networks. Hence, conceptual change can be considered a core concept for identifying workers’ successful adaption to digital transformation. Therefore, conceptual change research in the area of workplace learning in digitalized workplaces is highly relevant. The article reflects upon reasons, explores the potential of conceptual change for understanding workplace learning in digitalized workplaces, and illustrates the argumentation by exemplarily referring to digitalized farming. Finally, the article provides suggestions for future research.}}, author = {{Harteis, Christian and Goller, Michael and Caruso, Carina}}, journal = {{Frontiers in Education}}, keywords = {{conceptual change, digitalization, workplace learning, professional development, agriculture}}, number = {{1}}, title = {{{Conceptual Change in the Face of Digitalization}}}, doi = {{10.3389/feduc.2020.00001}}, volume = {{5}}, year = {{2020}}, } @article{48366, abstract = {{The proportion of freshmen enrolled in dual study programmes has steadily increased in recent years. From the perspective of potential students, these programmes are highly attractive because they combine types of learning that used to be largely separate at an institutional level: vocational and academic learning. In training-integrated dual study programmes, different institutional contexts, governance regimes, teaching styles and learning environments make bridging these two worlds of learning a challenge for both educators and learners. However, these programmes also allow leeway for didactic innovation, through the cooperation of different types of educational institutions and through new ways of using available didactic methods, and for establishing a new relationship between higher education (HE) and vocational education and training (VET). This paper positions training-integrated dual study programmes as an object of design-based research (DBR). By developing and using an extended model for the pedagogic development of HEIs, “pädagogische Hochschulentwicklung” (Brahm, Jenert, & Euler, 2016a, p. 19; Euler, 2013, p. 360), the paper systematically identifies generic educational problems in these hybrids. Based on a literature review, this paper classifies and explains the design challenges at the level of the learning environment, the study programme and the organisation. The challenges revolve mainly around the cooperation and integration of HE and VET. The paper concludes with an outlook on future DBR projects designing dual studies.}}, author = {{Mordhorst, Lisa and Gössling, Bernd}}, issn = {{2511-0667}}, journal = {{EDeR. Educational Design Research}}, keywords = {{Dual study programmes, Design challenges, Pedagogic development of HEIs, Literature review, Study programme development, DBR cycle}}, number = {{1}}, publisher = {{Staats- und Universitatsbibliothek Hamburg Carl von Ossietzky}}, title = {{{Dual Study Programmes as a Design Challenge: Identifying Areas for Improvement as a Starting Point for Interventions}}}, doi = {{10.15460/eder.4.1.1482}}, volume = {{4}}, year = {{2020}}, } @inproceedings{9850, abstract = {{A business model describes the mechanisms whereby a firm creates, delivers, and captures value. Following the steadily growing interest in business model innovation, software tools have shown great potential in supporting business model development and innovation. Yet, understanding the cognitive processes involved in the generation of business model ideas is an aspect of software design-knowledge that has so far been neglected. To investigate whether providing stimuli – in this case, brainstorming questions – can enhance individual creativity in this context, we conduct an exploratory experiment with over 100 participants. Our study is the first to systematically investigate the process of idea generation using a software-based business model development tool with stimuli. Our preliminary findings have the potential to support the future development of business model development tools and to refine the research design used to evaluate such tools.}}, author = {{Szopinski, Daniel}}, booktitle = {{Proceedings of the ACM Creativity & Cognition}}, keywords = {{Business model innovation, idea generation, cognitive stimuli, business model development tools, experiment, creativity support system}}, location = {{San Diego, USA}}, title = {{{Can stimuli improve business model idea generation? Developing software-based tools for business model innovation}}}, year = {{2019}}, } @inproceedings{13138, abstract = {{Mobile app stores like Apple's AppStore or Google's PlayStore are highly competitive markets for third-party developers wanting to develop successful applications. During the development process, many developers focus on the multitude of product functions but neglect the business model as an equally important part. As a result, developers often fail to meet customer needs, leading to unnecessary development costs and poor market penetration. This, in turn, raises the question of how we intertwine the business model and product functions during the development process to ensure a better alignment between the two. In this paper, we show this intertwined development by adapting the concept of Twin Peaks to the business model and product functions. Based on feature modeling as an abstraction layer, we introduce the concept of a Business Model Decision Line (BMDL) to structure the business model decisions and their relation to product functions structured in a Software Product Line (SPL). The basis of our feature models is the analysis of top listed applications in the app stores of Apple and Google. To create and modify both models, we provide an incremental feature structuring and iterative feature selection process. This combination of abstraction layer and development process supports third-party developers to build successful applications both from a business and a product perspective. }}, author = {{Gottschalk, Sebastian and Rittmeier, Florian and Engels, Gregor}}, booktitle = {{Software Business}}, editor = {{Hyrynsalmi, Sami and Suoranta, Mari and Nguyen-Duc, Anh and Tyrväinen, Pasi and Abrahamsson, Pekka}}, keywords = {{Intertwined Development, Twin Peaks, Feature Model, Business Model, Product Functions}}, location = {{ Jyväskylä}}, number = {{1}}, pages = {{192--207}}, publisher = {{Springer International Publishing}}, title = {{{Intertwined Development of Business Model and Product Functions for Mobile Applications: A Twin Peak Feature Modeling Approach}}}, doi = {{10.1007/978-3-030-33742-1_16}}, volume = {{370}}, year = {{2019}}, } @article{20543, author = {{Nguyen Quang Do, Lisa and Krüger, Stefan and Hill, Patrick and Ali, Karim and Bodden, Eric}}, issn = {{2326-3881}}, journal = {{IEEE Transactions on Software Engineering}}, keywords = {{Debugging, Static analysis, Tools, Computer bugs, Standards, Writing, Encoding, Testing and Debugging, Program analysis, Development tools, Integrated environments, Graphical environments, Usability testing}}, pages = {{1--1}}, title = {{{Debugging Static Analysis}}}, doi = {{10.1109/TSE.2018.2868349}}, year = {{2018}}, } @article{5910, author = {{Heinemann, Birte and Opel, Simone and Budde, Lea and Schulte, Carsten and Frischemeier, Daniel and Biehler, Rolf and Podworny, Susanne and Wassong, Thomas}}, isbn = {{9781450365352}}, journal = {{Proceedings of the 18th Koli Calling International Conference on Computing Education Research - Koli Calling '18}}, keywords = {{Curriculum Development, Data Science, Secondary Sc, acm reference format, big data, curriculum development, data literacy, data science, educa-, interdisciplinary, secondary schools, tion}}, number = {{17}}, pages = {{1--5}}, title = {{{Drafting a Data Science Curriculum for Secondary Schools}}}, doi = {{10.1145/3279720.3279737}}, year = {{2018}}, } @article{47915, abstract = {{AbstractThis study posits that, in the absence of extensive mandatory regulation and auditing, differences in internal and external corporate governance (CG) mechanisms will explain variations in choices concerning corporate sustainability reporting and the interrelated and underlying corporate sustainability performance (CSP). Specifically, we explore whether board monitoring effectiveness as a major internal CG mechanism and stakeholder engagement as a key external CG mechanism are positively associated with sustainability reporting quality (SRQ), compliance with generally accepted sustainability reporting standards (SRC) and guidelines, and CSP for a sample of Dutch firms that have voluntarily disclosed sustainability reports during the years 2012–2016. In addition to these direct effects, we also investigate the potential indirect effects of the CG mechanisms on SRQ and SRC via CSP and distinguish between nonlagged and lag effects. Using structural equation modeling, our results show that, in the short term, monitoring effectiveness positively affects SRQ and SRC. Stakeholder engagement positively affects SRQ and SRC in the short term and is positively related to SRQ via CSP in the longer term, indicating that active stakeholders, over time, may drive companies toward more sustainable business conduct. Finally, the findings that CSP is positively related to SRQ but negatively related to SRC provide further support for signaling and legitimacy theory, respectively. Companies with superior CSP disclose high‐quality information on CSP to signal the firm's superior sustainability performance, whereas poor performing companies legitimize their inferior CSP by complying with more reporting standards, rather than by directly improving their underlying CSP.}}, author = {{Manning, Bart and Braam, Geert and Reimsbach, Daniel}}, issn = {{1535-3958}}, journal = {{Corporate Social Responsibility and Environmental Management}}, keywords = {{Management, Monitoring, Policy and Law, Strategy and Management, Development}}, number = {{2}}, pages = {{351--366}}, publisher = {{Wiley}}, title = {{{Corporate governance and sustainable business conduct—Effects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices}}}, doi = {{10.1002/csr.1687}}, volume = {{26}}, year = {{2018}}, } @article{47916, abstract = {{AbstractThis study posits that, in the absence of extensive mandatory regulation and auditing, differences in internal and external corporate governance (CG) mechanisms will explain variations in choices concerning corporate sustainability reporting and the interrelated and underlying corporate sustainability performance (CSP). Specifically, we explore whether board monitoring effectiveness as a major internal CG mechanism and stakeholder engagement as a key external CG mechanism are positively associated with sustainability reporting quality (SRQ), compliance with generally accepted sustainability reporting standards (SRC) and guidelines, and CSP for a sample of Dutch firms that have voluntarily disclosed sustainability reports during the years 2012–2016. In addition to these direct effects, we also investigate the potential indirect effects of the CG mechanisms on SRQ and SRC via CSP and distinguish between nonlagged and lag effects. Using structural equation modeling, our results show that, in the short term, monitoring effectiveness positively affects SRQ and SRC. Stakeholder engagement positively affects SRQ and SRC in the short term and is positively related to SRQ via CSP in the longer term, indicating that active stakeholders, over time, may drive companies toward more sustainable business conduct. Finally, the findings that CSP is positively related to SRQ but negatively related to SRC provide further support for signaling and legitimacy theory, respectively. Companies with superior CSP disclose high‐quality information on CSP to signal the firm's superior sustainability performance, whereas poor performing companies legitimize their inferior CSP by complying with more reporting standards, rather than by directly improving their underlying CSP.}}, author = {{Manning, Bart and Braam, Geert and Reimsbach, Daniel}}, issn = {{1535-3958}}, journal = {{Corporate Social Responsibility and Environmental Management}}, keywords = {{Management, Monitoring, Policy and Law, Strategy and Management, Development}}, number = {{2}}, pages = {{351--366}}, publisher = {{Wiley}}, title = {{{Corporate governance and sustainable business conduct—Effects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices}}}, doi = {{10.1002/csr.1687}}, volume = {{26}}, year = {{2018}}, } @article{4516, abstract = {{Although many methods have been proposed for engineering service systems and customer solutions, most of these approaches give little consideration to recombinant service innovation. Recombinant innovation refers to reusing and integrating resources that were previously unconnected. In an age of networked products and data, we can expect that many service innovations will be based on adding, dissociating, and associating existing value propositions by accessing internal and external resources instead of designing them from scratch. The purpose of this paper is to identify if current service engineering approaches account for the mechanisms of recombinant innovation and to design a method for recombinant service systems engineering. In a conceptual analysis of 24 service engineering methods, the study identified that most methods (1) focus on designing value propositions instead of service systems, (2) view service independent of physical goods, (3) are either linear or iterative instead of agile, and (4) do not sufficiently address the mechanisms of recombinant innovation. The paper discusses how these deficiencies can be remedied and designs a revised service systems engineering approach that reorganizes service engineering processes according to four design principles. The method is demonstrated with the recombinant design of a service system for predictive maintenance of agricultural machines.}}, author = {{Beverungen, Daniel and Lüttenberg, Hedda and Wolf, Verena}}, issn = {{2363-7005}}, journal = {{Business & Information Systems Engineering}}, keywords = {{Service engineering, Recombinant innovation, (Product-)service system, Design science research, New service development}}, number = {{5}}, pages = {{377--391}}, publisher = {{SpringerNature}}, title = {{{Recombinant Service Systems Engineering}}}, doi = {{10.1007/s12599-018-0526-4}}, volume = {{60}}, year = {{2018}}, } @inproceedings{2860, abstract = {{Although many methods have been proposed for engineering services and customer solutions, most of these approaches give little consideration to recombinant service innovation. In an age of smart products and smart data, we can, however, expect that many of future service innovations need to be based on adding, transferring, dissociating, and associating existing value propositions. The purpose of this paper is to outline what properties constitute recombinant service innovation and to identify if current service engineering approaches fulfill these properties. Based on a conceptual in-depth analysis of 24 service engineering methods, we identify that most methods focus on designing value propositions instead of service systems, view service independent of physical goods, are linear or iterative, and incompletely address the mechanisms of recombinant innovation. We discuss how these deficiencies can be remedied and propose a first conceptual model of a revised se rvice system engineering approach.}}, author = {{Beverungen, Daniel and Lüttenberg, Hedda and Wolf, Verena}}, booktitle = {{Proceedings der 13. Internationalen Tagung Wirtschaftsinformatik (WI 2017)}}, editor = {{Leimeister, Jan Marco and Brenner, Walter}}, keywords = {{Service engineering, recombinant innovation, (product - )service system, literature analysis, new service development}}, location = {{St. Gallen, Switzerland}}, pages = {{136--150}}, title = {{{Recombinant Service System Engineering}}}, year = {{2017}}, } @inbook{29735, abstract = {{The present volume has aimed to cover a broad range of approaches to agency at work, exploring its relationship with professional learning and development. Thus, the chapters included in this book have discussed the role of agency in learning and development, considering a variety of working life contexts and applying both conceptual and empirical perspectives. This final chapter provides an overview of both the conceptual approaches and the empirical implementations. We see the perspectives as complementary. From the content of the book, we discern the phenomena as falling on two main dimensions, clustering at opposite ends of these dimensions. Thus, the following contrasts are evidenced: (a) agency understood as a personal capacity, vs. agency as behaviour, and (b) agency as an individual phenomenon, vs. agency as a collective phenomenon. All the chapters emphasise that agency is needed for learning and development. However, they differ in how they view the relationships between the concepts. They also exhibit differences in the empirical decisions taken and the research strategies chosen. In this concluding chapter, we discuss the main similarities and differences emerging from the chapters. We also highlight avenues for future research on agency and its relationship with professional learning.}}, author = {{Paloniemi, Susanna and Goller, Michael}}, booktitle = {{Agency at work: An agentic perspective on professional learning and development}}, editor = {{Goller, Michael and Paloniemi, Susanna}}, isbn = {{9783319609423}}, issn = {{2210-5549}}, keywords = {{Agency, Workplace learning, Professional development}}, pages = {{465--478}}, publisher = {{Springer International Publishing}}, title = {{{The Multifaceted Nature of Agency and Professional Learning}}}, doi = {{10.1007/978-3-319-60943-0_23}}, year = {{2017}}, } @article{3542, abstract = {{We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.  Full Article  Figures & data References  Citations Metrics  Reprints & Permissions  PDF Abstract We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.}}, author = {{Valentincic, Aljosa and Novak, Ales and Kosi, Urska}}, journal = {{Accounting in Europe}}, keywords = {{private firms, accounting quality, development of accounting standards, IFRS-like standards, Slovenia}}, number = {{3}}, pages = {{358--387}}, title = {{{Accounting quality in private firms during the transition towards international standards}}}, doi = {{10.1080/17449480.2017.1378821}}, volume = {{14}}, year = {{2017}}, }